Company number: 09196411 Charity Number: 1180628
## Together Dementia Support
Report and financial statements For the year ended 30 June 2021
## Together Dementia Support
## Reference and administrative information
For the year ended 30[th] June 2021
- **Company number** 09196411
**Charity number** 1180628
## **Registered office and operational address**
Kath Locke Centre 123 Moss Lane Centre Manchester
M15 5DD
**Trustees** Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:
Hilary Moules Chair (resigned 1 December 2021)
Sallie Bridgen (resigned 1 December 2021) Bob Day (resigned 30 June 2021) Sally Ferris (resigned 30 June 2021) Lesley Perkins David Simpson Maria Walsh Amanda Woodvine
Jeff Seneviratne (appointed 1 February 2021, Chair from 1 December 2021) John Tupman (appointed 1 February 2021) Lisa Garner (appointed 1 February 2021) Nicola Campbell (appointed 1 February 2021) Richard Hatley (appointed 1 February 2021) Waqar-Un Nisa (appointed 1 February 2021)
**Key management** Sally Ferris Chief Executive
**personnel**
**Bankers** CAF Bank 25 Kings Hill Avenue Kings Hill West Malling
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## Together Dementia Support
Trustees’ annual report
for the year ended 30 June 2021
Kent ME19 4JQ **Independent** Jennifer Daniels FCCA DChA **Examiner** Slade & Cooper Limited Beehive Mill, Jersey Street, Manchester, M4 6JG
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## Together Dementia Support
## Trustees’ annual report
for the year ended 30 June 2021
The trustees present their report and the unaudited financial statements for the year ended 30[th] June 2021. Included within the trustees’ report is the directors’ report as required by company law.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
## **Objectives and activities**
The objective of Together Dementia Support (“TDS”) is the relief of people who are living with dementia, including their families and carers.
## **Our Vision**
Everyone living with dementia and their carers has access to support, friendship, stimulating activities, and has their voice heard.
## **Our Purpose**
- To improve the quality of life for people living with dementia and their carers in Manchester and Trafford, through the provision of high-quality activities and opportunities for friendship and mutual support.
- To amplify the voice of people living with dementia and carers, and showcase their talents, enabling them to participate in research and influence the provision of dementia services and care in Manchester and beyond.
- To increase awareness and understanding of dementia and reduce stigma, through information provision, training and developing a growing community of volunteers.
- To work with our partners, using our collective expertise to improve services and support for people living with dementia and their carers.
The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
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## Together Dementia Support
## Trustees’ annual report
for the year ended 30 June 2021
## **Achievements and performance**
The charity's main activities and who it tries to help are described below. All its charitable activities focus on people affected by dementia and are undertaken to further Together Dementia Support’s charitable purposes for the public benefit.
2020-21 was a year of expanded service provision to meet the increased needs of our service users (usually referred to as “members”) who were mostly locked down at home due to the Covid pandemic and then, from May 2021 beginning to return to support and activity groups.
We continued with the model of service delivery that we had started in March 2020, with all members and their family carers allocated to a staff member for regular visits, trips out, walks and delivery of activities and gifts. We were still working to the objectives in our Business Plan and the grant requirements of our various funders.
We opened our offices in July 2020, and allowed hybrid working, with limited numbers of staff in our office spaces. This made it easier for us to co-ordinate our work and deliver activities to people.
We enabled members to participate in surveys about caring during Covid and their responses showed that only 43% of them could access online support and information, underlining the importance of written and word of mouth information for them.
We received a number of grants to support our service delivery during this time (additional Lottery funding, Race Equality Foundation, CAF Resilience Fund, We Love Manchester and Sir Jules Thorn fund). These grants enabled us to:
- produce specific cultural resources for our members of minority ethnic groups, with translation of materials into Urdu;
- pay our drivers to take more members out to their local park for walks and outdoor activities;
- fund more Alexa devices, iPads and mobile wifi to enable video calling and other easily accessible entertainment;
- contract with our known casual workers to be Dementia Support Workers who were able to conduct social visits and one to one trips out with isolated members, including a Bengalispeaking worker who was able to support members speaking that language;
- purchase a lot more consumable equipment (art & craft materials, games, books, magazines, foodstuffs) to give to members to keep them occupied;
- run weekly evening walks for carers to enable them to meet up safely and to exercise.
During this year we had significant staff changes. We recruited a Finance Business Support Officer (BSO) to do our bookkeeping and other administrative tasks. We had a change in Business Support Manager and created and recruited to a Service Delivery Manager post. We created a contracted TDS Driver role to which we recruited one of our casual drivers, giving her additional responsibilities. We also gave development opportunities to several administration staff who then obtained career progression opportunities with other organisations.
We maintained our services well despite this flux.
In January 2021 we implemented a system of staff appraisals for the first time with target setting for all. We also ensured that all staff involved in service delivery completed Safeguarding, Manual Handling, First Aid and Food Hygiene training.
In March we migrated all our service user data over to a new Customer Relationship Management system called Charitylog. This change had taken longer than anticipated for reasons beyond our
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## Together Dementia Support
## Trustees’ annual report
## for the year ended 30 June 2021
control. The necessary data cleansing before migration was time consuming but we are already experiencing the benefits of an easy-to-use system that can produce reliable data reports.
We received a 30 month grant from Trafford Housing Trust’s Social Investment Fund to increase our work in north Trafford. This enabled us to increase our staffing to be able to work more with carers in Trafford and to recruit more volunteers and members from those neighbourhoods. Because many of the families that we were already working with or wanted to target were from black or South Asian communities, we were pleased to recruit staff who could most competently relate to those service users.
As an active member of the **Carers Manchester Network** we were keen to be part of a development in Manchester’s strategy for carers. We became a member organisation of the Carers Manchester South management team. We were involved in the recruitment of delivery staff and in determining the way that the team would work. We seconded a staff member to work in that team (0.5 of her post) and our CEO sat on the management board for the project.
The Older People’s Neighbourhood Support ( **OPeNS** ) was another initiative to encourage co-ordinated service delivery in each neighbourhood and TDS was given funding to work in Ardwick & Longsight with other VCSE organisations and a smaller amount for our work in Withington.
This funding (still ongoing) has enabled us to get to know other organisations better although coordinating community activities during the pandemic was challenging. Several planned activities were subsequently cancelled because of Covid H&S concerns.
**Together At Home** We ran the Together At Home pilot, starting June 2020 and reporting back in March 2021.During that time 13 people living with dementia received regular visits from a volunteer befriender. The feedback and benefits to members were considerable. We learned that we need to select and train volunteers carefully as the role involves more responsibility and initiative than our usual group volunteer roles. The feedback from this pilot, together with the overall feedback about our service delivery to people at home convinced us that we should continue to allocate more resource to supporting people at home and we will seek funding to do this.
**Volunteers** Both staff and volunteers continued to deliver more support to people at home – with activity packs, homemade treats, outdoor walks, and telephone calls. Some deep and lasting friendships were made by our experienced volunteers and they found this befriending role very satisfying.
One of our volunteers made large numbers of cotton facemasks that we were able to sell to members and members of the public, making a small profit. For obvious reasons it wasn’t a good year for volunteer recruitment and we lost some of the volunteers who had previously been volunteering at our groups.
Staff realised that they needed to give more time and individual support/information and advice to **carers** than we have previously done. We are therefore seeking more funding to enable us to expand our staffing to do this.
We wrote the materials and began running Carer Training courses in this year. We ran these via Zoom weekly over five evenings and found this medium to be very effective in engaging with carers. The depth of personal sharing was considerable and carers gave very positive feedback. The strongest theme was feeling less alone by spending time with other carers and sharing stories.
Knowing that our Lottery funding would run out in December 2021, we carried out a procurement process to contract with a fundraising consultant. We engaged Third Sector consultancy who worked
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## Together Dementia Support
## Trustees’ annual report
## for the year ended 30 June 2021
with us to produce a **Funding Strategy** and then to research appropriate grant making bodies to whom we could apply. We started the process of applying again for a Reaching Communities grant, working in partnership with Third Sector Consultancy. We were unable to run any fundraising events but had some online fundraisers and continued to receive donations from our members’ families and the public.
We continued with our objective of getting people’s voices heard and working to improve services for people in our city. We contributed to public health information about dementia in South Asian communities https://www.mhcc.nhs.uk/dementia/ and enabled 2 carers and 3 people with dementia to lecture to over 200 nursing students in December 2020.
The academic evaluation of our Friendship & Activity Groups was halted in March 2020 and was only able to restart in May 2021 when our groups re-opened. It is hoped that the report will be finished and available to read by April 2022.
## **Funding**
We received a third year of funding from the National Lottery and the Allen Lane Foundation and an extension grant(4[th] year of funding) from Manchester City Council. We also received the first instalment of funding from Trafford Housing Trust.
In addition, we received a one-off grant from The Utley Trust to fund our Dementia Gospel Choir.
We received a number of targeted grants to support the charity through the pandemic. These were from: the Race Equality foundation, the CAF Resilience Fund, the National Lottery, Sir Jules Thorn, and We Love Manchester.
The other small grants were to fund an innovative piece of equipment called the Mobii projector (funding from the Home Instead Charity and Manchester Airport Foundation) for our service users to enjoy.
Some funding from the previous year, such as the Sport England grant, was carried forward because we had been unable to use it all in the intended time period due to the Covid restrictions.
There were few grant applications made in the first six months of 2021 partly because we were busy with increased service delivery. We planned to increase our work in this area in the following six months.
Because we were not running any groups for most of this financial year, our income from member contributions decreased significantly as did income from our own fundraising initiatives, with a smaller decrease in income from donations. We identified that we wish to promote legacies fundraising but didn’t yet execute this campaign.
## **Beneficiaries of our services**
In June 2021 we had 195 people living with dementia and 206 carers on our database, showing a significant increase in referrals and people using our service over the last 12 months.
Our beneficiaries were diverse in terms of ethnicity with a significant number of people describing themselves as black Caribbean black British or south Asian and British Asian. The majority of our members with dementia were aged over 75 whilst our carer beneficiaries were both spouses and sons/daughters of parents living with dementia.
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## Together Dementia Support
## Trustees’ annual report
## for the year ended 30 June 2021
We know that some of our beneficiaries are significantly disadvantaged in socio-economic terms and live in neighbourhoods that are amongst the 10% most deprived in England. This means that some service users have less social capital and resources to help them cope with their disabilities. Many live alone and have no transport.
## **Financial review**
The total income for the year was £336,493 (2019/20 £206,079). Of this £276,454 related to project restricted activities.
Direct expenditure for the year was £269,640 (2010/20 £188,902).
Most expenditure continued to be on staff salaries and sessional workers (the latter of which we increased to use short-term project funding). Our office costs were higher because we rented an additional office at the Kath Locke Centre and had to provide all workers with the necessary work equipment.
A surplus of £66,583 was made in the year.
The Trustees want to comment on a mistake in the accounts for the year ended 30[th] June 2020. The mistake is not considered material enough by our independent examiner to be disclosed in the notes to the latest accounts or require a restatement of the accounts for the year ended 30[th] June 2020. The mistake was to treat a receipt of £59,876 from the National Lottery Reaching Communities Fund as Deferred Income for future years, and not to be included in the income for the year ended 30[th] June 2020. On re-consideration that receipt should have been included as income for the year ended 30[th] June 2020. This has been adjusted for in the accounts for the year ended 30[th] June 2021. The net effect is that the income for the year ended 30[th] June 2020 was understated by the amount of £59,876 and the year ended 30[th] June 2021 overstated by the same amount.
As at 30[th] June 2021 total funds were £190,798 of which £151,695 represented restricted funds.
## Reserves Policy
The trustees are aware of the guidance issued by the Charity Commission and have agreed that free reserves should be set at 3 months running costs.
The Trustee Board believes that the organisation should aim to have reserves at this level to ensure the Charity can run efficiently and meet the needs of beneficiaries. Efforts to maintain them at this level will continue in line with this policy.
The unrestricted reserves held by the Charity at 30[th] June 2021 amounted to £39,103.
There were concerns about the charity’s future funding once the National Lottery funding ran out at the end of December 2021 as so much of our funding this year has been restricted and required to be spent within the financial year. The CEO would be spending more time in applying to funding bodies in the following six months.
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## Together Dementia Support
## Trustees’ annual report
for the year ended 30 June 2021
## **Plans for the future**
The charity will continue to deliver the workstreams as set out in the Reaching Communities and other funding agreements.
We also have a detailed and summary Strategic Plan from which a Business Plan has been derived. The Business Plan sets all targets and milestones and progress against this is reported and discussed at each Board Meeting.
Because we were still in the midst of the Covid-19 pandemic we continued to prioritise the safety and wellbeing of our service users, volunteers and staff and didn’t made significant new plans for service delivery. We will continue to expand our delivery as health and safety restrictions allow.
With increased Business Management capacity, we began to deliver our Communications Strategy with a new website and increased social media presence, whilst also sending out monthly bulletins to both our volunteers and members.
With our new CRM we expected to be able to produce more detailed data about our activity and impact.
## **Structure, governance and management**
A Board of Trustees exists and their powers are governed by Articles of Association. There was new recruitment to the Board and this was carried out by advertising, interview and skills assessment. The new trustees were appointed for a period of 3 years.
The CEO is responsible for the day to day running and management of the charity with delegated powers that are set out in the Job Description and a formal Delegated Limits of Authority document. The CEO reports directly to the Trustees and is supervised by the Chair of Trustees.
The organisation is a charitable company limited by guarantee, incorporated on 30[th] August 2014 as a Community Interest Company, amended its Articles of Association on 16[th] October 2018, and registered as a charity on 9[th] November 2018.
The objects and powers of the charitable company are set out in the amended Articles of Association and is governed under those same Articles of Association.
Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 30[th] June 2021 was 13. The trustees are the members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
All trustees save for Sally Ferris (who resigned as a trustee on June 30[th] 2021) give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 8 to the accounts.
Related parties and relationships with other organisations TDS partners with related Manchester- based organisations where this furthers the aims of the charity. TDS has a partnership with Manchester Carers Forum, Lifted, Connect Support, Ananna, TLC St Lukes, and Manchester Cares.
Remuneration policy for key management personnel The remuneration of staff is now scheduled for annual review. There was no review, however, during this reporting year, although the Board was considering a cost of living pay increase for all staff.
Risk Management A Strategic Risk Assessment has been undertaken and is used day to day by the CEO and managers. It is reviewed at each Trustee Board meeting. The Board are satisfied that the risk to
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## Together Dementia Support
## Trustees’ annual report
for the year ended 30 June 2021
which TDS is exposed is minimal and that appropriate mitigators are in place and being managed by the CEO and managers.
## **Funds held as custodian trustee on behalf of others**
We continue to hold a very small amount of money on behalf of the Chorlton & Whalley Range Dementia Action Group until a time that this group meets again and plans activity in the local area.
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## Together Dementia Support
## Trustees’ annual report
for the year ended 30 June 2021
## **Statement of responsibilities of the trustees**
The trustees (who are also directors of Together Dementia Support for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.
The trustees’ annual report has been approved by the trustees on 7/3/2022 and signed on their behalf by
Jeff Seneviratne
Chair of Trustees
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## Independent examiner’s report
## to the trustees of
## Together Dementia Support
I report to the charity trustees on my examination of the accounts of the company for the year ended 30[th] June 2021 which are set out on pages 12 to 23.
## **Responsibilities and basis of report**
As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Jennifer Daniel FCCA DChA Slade & Cooper Limited Green Fish Resource Centre, 46-50 Oldham Street Manchester, M4 1LE
Date 17[th] March 2022
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Together Dementia Support
Statement of Financial Activities (including Income and Expenditure account)
for the year ended 30 June 2021
|Unrestricted
funds
Note
£
**Income from:**
Donations and legacies
3
15,730
Charitable activities:
4
Grant income
21,125
Other charitable activities
23,184
**Total income**
**60,039**
**Expenditure on:**
Charitable activities:
6
60,002
**Total expenditure**
**60,002**
9
**37**
Transfer between funds
-
**Net movement in funds for the year**
**37**
**Reconciliation of funds**
Total funds brought forward
39,066
**Total funds carried forward**
**39,103**
**Net income/(expenditure) for the**
**year**|Restricted
funds
£
-
276,454
-
**276,454**
209,638
**209,638**
**66,816**
-
**66,816**
84,879
**151,695**|Total funds
2021
£
15,730
297,579
23,184
**336,493**
269,640
**269,640**
**66,853**
-
**66,853**
123,945
**190,798**|_Total funds_
_2020_
_£_
_18,658_
_164,769_
22,652|
|---|---|---|---|
||||**_206,079_**|
||||_188,902_|
||||**_188,902_**|
||||**_17,177_**
_-_|
||||**_17,177_**
_106,768_|
||||**_123,945_**|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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## Together Dementia Support Company number 09196411
## Balance sheet as at 30 June 2021
|Note
£
£
**Fixed assets**
Tangible assets
14
19,610
**Total fixed assets**
**19,610**
**Current assets**
Debtors
15
3,416
Cash at bank and in hand
16
186,561
**Total current assets**
**189,977**
**Liabilities**
Creditors: amounts falling
due in less than one year
17
(18,789)
**Net current assets**
**171,188**
**Net assets**
**190,798**
**The funds of the charity:**
Restricted income funds
19
151,695
Unrestricted income funds
20
39,103
**Total charity funds**
**190,798**
-
2021|_£_
_£_
_28,869_
**_28,869_**
_2,235_
_158,713_
**_160,948_**
_(65,872)_
**_95,076_**
**_123,945_**
_84,879_
_39,066_
**_123,945_**
_2020_|_£_
_£_
_28,869_
**_28,869_**
_2,235_
_158,713_
**_160,948_**
_(65,872)_
**_95,076_**
**_123,945_**
_84,879_
_39,066_
**_123,945_**
_2020_|
|---|---|---|
|||**_28,869_**
**_95,076_**|
|||**_123,945_**|
|||_84,879_
_39,066_|
|||**_123,945_**|
||||
For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006,
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and in accordance with FRS102 SORP, and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.
The notes on pages 14 to 26 form part of these accounts.
Approved by the trustees on 7/3/2022 and signed on their behalf by:
John Tupman, Trustee
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Together Dementia Support
Notes to the accounts for the year ended 30 June 2021
## **1 Accounting policies**
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **a Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.
The charity has applied the exemption available to small charities in the Charities SORP (FRS 102) and does not include a Statement of Cash Flows in these Financial Statements.
Together Dementia Support meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
## **b Preparation of the accounts on a going concern basis**
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
## **c Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
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Together Dementia Support
Notes to the accounts for the year ended 30 June 2021 (continued)
## **d Donated services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## **e Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## **f Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
## **g Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to
- Costs of raising funds comprise the costs of commercial trading and their associated support costs.
- Expenditure on charitable activities includes the costs undertaken to further the purposes of the charity and their associated support costs.
- Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
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Together Dementia Support
Notes to the accounts for the year ended 30 June 2021 (continued)
## **h Allocation of support costs**
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 6.
## **i Operating leases**
Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
## **j Tangible fixed assets**
Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated
Office fixtures and equipment 25% Motor vehicle 25%
## **k Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **l Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **m Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **n Pensions**
Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 9. There were no outstanding contributions at the year end.
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## Together Dementia Support
Notes to the accounts for the year ended 30 June 2021 (continued)
## **2 Legal status of the charity**
The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.
## **3 Income from donations and legacies**
|Donations
**Total**
_Total by fund 30 June 2020_|Unrestricted
£
15,730|Restricted
£
-|Total 2021
£
15,730|_Total 2020_
_£_
_18,658_|
|---|---|---|---|---|
||15,730|-|15,730|_18,658_|
||_18,658_|_-_|_18,658_||
17
## Together Dementia Support
## Notes to the accounts for the year ended 30 June 2021 (continued)
## **4 Income from charitable activities**
|Unrestricted
£
Grant income
Manchester City Council
20,000
Race and Equality Foundation
-
Didsbury Beer Festival
-
The Utley Trust
-
Forever Manchester
-
National Lottery (Reaching Communities
-
National Lottery (Awards for All - Carers' Support)
Sir Jules Thorn
1,000
Manchester Airport
-
CAF Resillience Fund
-
Allen Lane Foundation
-
We Love Manchester (Stronger Commun
-
Home Instead
-
Trafford Housing Trust
-
Ducy of Lancaster Benevolent Fund
-
GMMH NHS
-
Sport England
-
The Co-operative
-
-
-
Covid grants
-
Other grants
125
Subtotal for grant income
21,125
Other income
Member Contributions
6,760
Partnership Contributions
11,070
Fundraising Activities
3,719
Training
1,000
Miscellaneous Income
635
Subtotal for other income
23,184
**Total**
44,309
_53,652_
Community Foundation for Lancashire
and Merseyside
Manchester Health Care Commissioning
_Total by fund 30 June 2020_|Unrestricted
£
Grant income
Manchester City Council
20,000
Race and Equality Foundation
-
Didsbury Beer Festival
-
The Utley Trust
-
Forever Manchester
-
National Lottery (Reaching Communities
-
National Lottery (Awards for All - Carers' Support)
Sir Jules Thorn
1,000
Manchester Airport
-
CAF Resillience Fund
-
Allen Lane Foundation
-
We Love Manchester (Stronger Commun
-
Home Instead
-
Trafford Housing Trust
-
Ducy of Lancaster Benevolent Fund
-
GMMH NHS
-
Sport England
-
The Co-operative
-
-
-
Covid grants
-
Other grants
125
Subtotal for grant income
21,125
Other income
Member Contributions
6,760
Partnership Contributions
11,070
Fundraising Activities
3,719
Training
1,000
Miscellaneous Income
635
Subtotal for other income
23,184
**Total**
44,309
_53,652_
Community Foundation for Lancashire
and Merseyside
Manchester Health Care Commissioning
_Total by fund 30 June 2020_|Restricted
£
-
17,320
-
9,988
-
181,830
10,000
-
2,000
30,205
3,000
3,338
750
17,923
-
-
-
-
-
-
-
100|Total 2021
£
20,000
17,320
-
9,988
-
181,830
10,000
1,000
2,000
30,205
3,000
3,338
750
17,923
-
-
-
-
-
-
-
225|_Total 2020_
_£_
_20,000_
_-_
_6,000_
_-_
_800_
_83,328_
_-_
_-_
_-_
_-_
_3,000_
_-_
_-_
_-_
_750_
_9,323_
_6,470_
_6,191_
_790_
_5,000_
_19,900_
_3,217_|
|---|---|---|---|---|
||21,125
6,760
11,070
3,719
1,000
635|276,454
-
-
-
-
-|297,579
6,760
11,070
3,719
1,000
635|_164,769_
_11,011_
_1,061_
_9,320_
_740_
_520_|
||23,184|-|23,184|_22,652_|
||44,309|276,454|320,763|_187,421_|
||_53,652_|_133,769_|_187,421_||
18
## Together Dementia Support
## Notes to the accounts for the year ended 30 June 2021 (continued)
## **5 Income from charitable activities**
|_Grant income_
_Manchester City Council_
_Dullatur Foundation_
_Didsbury Beer Festival_
_Awards for All_
_Deep_
_Forever Manchester_
_Reaching Communities_
_One Manchester_
_Francis Winham Foundation_
_Adactus Housing Association_
_Postcode Community_
_Allen Lane Foundation_
_Greggs Foundation_
_People's Project_
_Trafford Housing Trust_
_Ducy of Lancaster Benevolent Fund_
_University Construction Fund_
_GMMH NHS_
_Sport England_
_The Co-operative_
_Covid grants_
_Other grants_
_Subtotal for grant income_
_Other income_
_Member Contributions_
_Partnership Contributions_
_Fundraising Activities_
_Training_
_Event charges_
_Subtotal for other income_
**_Total_**
_Manchester Health Care Commissioning_
_Community Foundation for Lancashire_
_and Merseyside_
_Total by fund 30 June 2019_|_Unrestricted_
_£_
_20,000_
_-_
_6,000_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_5,000_
_-_
_-_|_Restricted_
_£_
_-_
_-_
_-_
_-_
_-_
_800_
_83,328_
_-_
_-_
_-_
_-_
_3,000_
_-_
_-_
_-_
_750_
_-_
_9,323_
_6,470_
_6,191_
_790_
_-_
_19,900_
_3,217_|_Total 2020_
_£_
_20,000_
_-_
_6,000_
_-_
_-_
_800_
_83,328_
_-_
_-_
_-_
_-_
_3,000_
_-_
_-_
_-_
_750_
_-_
_9,323_
_6,470_
_6,191_
_790_
_5,000_
_19,900_
_3,217_|_Total 2019_
_£_
_21,667_
_1,000_
_7,500_
_10,000_
_3,000_
_400_
_72,978_
_2,000_
_5,000_
_1,936_
_2,000_
_3,000_
_1,307_
_40,668_
_7,583_
_-_
_145_
_-_
_-_
_-_
_-_
_-_
_-_
_-_|
|---|---|---|---|---|
||_31,000_
_11,011_
_1,061_
_9,320_
_740_
_520_|_133,769_
_-_
_-_
_-_
_-_
_-_|_164,769_
_11,011_
_1,061_
_9,320_
_740_
_520_|_180,184_
_8,876_
_15,265_
_7,267_
_1,610_
_301_|
||_22,652_|_-_|_22,652_|_33,319_|
||_53,652_|_133,769_|_187,421_|_213,503_|
||_63,486_|_150,017_|_213,503_||
19
## Together Dementia Support
## Notes to the accounts for the year ended 30 June 2021 (continued)
## **6 Analysis of expenditure on charitable activities**
|Staff costs
Project costs
Office costs
Training
Other costs
Restricted expenditure
Unrestricted expenditure
**Analysis of governance cost**
Accountancy services
Legal and professional
Governance costs (see note
7)|Total 2021
£
161,963
60,475
41,187
1,726
1,116
3,173|_Total 2020_
_£_
_114,618_
_45,419_
_20,337_
_3,464_
_2,316_
_2,748_|
|---|---|---|
||269,640|_188,902_|
||2021
£
209,638
60,002|_2020_
_£_
_116,195_
_72,707_|
||269,640|_188,902_|
||2021
£
1,642
1,531|_2020_
£
_1,718_
_1,030_|
||3,173|_2,748_|
## **7 Analysis of governance cost**
20
## Together Dementia Support
Notes to the accounts for the year ended 30 June 2021 (continued)
## **8 Funds received as agent**
|**Name of Party**
**Balance held**
**at 1 July 2020**
**Amounts**
**received**
234
-
**9**
**Net income/(expenditure) for the year**
This is stated after charging/(crediting):
Depreciation
Independent examiner's remuneration - accountancy fees
Independent examiner's remuneration - payroll bureau fees
**10**
**Staff costs**
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Independent examiner's fee
Chorlton and Whalley Range Dementia
Action Group|**Amounts**
**paid out**
-
2021
£
9,260
1,440
222
360|**Balance**
**held at 30**
**June 2021**
234
_2020_
_£_
_9,260_
_1,200_
_268_
_360_|
|---|---|---|
||2021
£
153,946
6,156
1,861|_2020_
_£_
_108,818_
_4,444_
_1,356_|
||161,963|_114,618_|
No employees has employee benefits in excess of £60,000 (2020: Nil).
The average number of staff employed during the period was 10 (2020: 6.5).
The key management personnel of the charity comprise the trustees and the Chief Executive Officer. The total employee benefits of the key management personnel of the charity were £28,000. (2020: £28,00).
21
Together Dementia Support
Notes to the accounts for the year ended 30 June 2021 (continued)
## **11 Trustee remuneration and expenses, and related party transactions**
One of the trustees Sally Ferris is the Chief Executive who received remuneration of £28,000 (2020: £28,000). Sally Ferris resigned as a trustee on 30 June 2021.
No members of the management committee received travel and subsistence expenses during the year. (2020: Nil).
Aggregate donations from related parties were £479 (2020: £610).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2020: nil).
## **12 Government grants**
The government grants recognised in the accounts were as follows:
|Manchester City Council|2021
£
20,000|_2020_
_£_
_20,000_|
|---|---|---|
||20,000|_20,000_|
There were no unfulfilled conditions and contingencies attaching to the grants.
## **13 Corporation tax**
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
22
## Together Dementia Support
## Notes to the accounts for the year ended 30 June 2021 (continued)
|**14**
**Fixed assets: tangible assets**
**Cost**
Additions
**Depreciation**
Charge for the year
**Net book value**
**15**
**Debtors**
Trade debtors
Other debtors
Prepayments and accrued income
**16**
**Cash at bank and in hand**
Cash at bank and on hand
At 1 July 2020
At 30 June 2021
At 1 July 2020
At 30 June 2021
At 30 June 2021
_At 30 June 2020_|2021
£
805
-
2,611|Motor
Vehicle
£
46,239
-|
|---|---|---|
|||46,239|
|||17,370
9,259|
|||26,629|
|||19,610|
|||_28,869_|
|||_2020_
_£_
_364_
_-_
_1,871_|
||3,416|_2,235_|
||2021
£
186,561|_2020_
_£_
_158,713_|
||186,561|_158,713_|
23
## Together Dementia Support
## Notes to the accounts for the year ended 30 June 2021 (continued)
## **17 Creditors: amounts falling due within one year**
|**Creditors: amounts falling due within one year**|||
|---|---|---|
|Trade creditors
Other creditors and accruals
Deferred income
Taxation and social security costs
**Deferred income**
Deferred grant brought forward
Grant received
Released to income from charitable activities
Deferred grant carried forward|2021
£
3,180
8,433
5,000
2,176|_2020_
_£_
_1,389_
_2,094_
_59,876_
_2,513_|
||18,789|_65,872_|
||2021
£
59,876
5,000
(59,876)|_2020_
_£_
_5,000_
_59,876_
_(5,000)_|
||5,000|_59,876_|
## **18 Deferred income**
24
## Together Dementia Support
## Notes to the accounts for the year ended 30 June 2021 (continued)
## **19 Analysis of movements in restricted funds**
|Balance at 1
July 2020
Income
£
£
Reaching Communities
51,751
181,830
Awards for All - Carers' Support
10,000
Trafford Housing Trust
-
17,923
Race Equality Foundation
-
17,320
Allen Lane Foundation
-
3,000
CAF Resillience Fund
-
30,205
We Love Manchester
-
3,338
The Utley Trust
-
9,988
Manchester Airport
-
2,000
Home Instead
-
750
GMMH NHS
7,245
-
Sport England
5,117
-
Manchester Health Care Com
790
-
Covid grants
18,276
-
Other grants
1,700
100
Total
84,879
276,454
_Balance at 1_
_July 2019_
_Income_
£
£
_Forever Manchester_
_-_
_800_
_Reaching Communities_
_60,815_
_83,328_
_One Manchester_
_1,490_
_-_
_Francis Winham Foundation_
_5,000_
_-_
_Allen Lane Foundation_
_-_
_3,000_
_GMMH NHS_
_-_
_9,323_
_Sport England_
_-_
_6,470_
_The Co-operative_
_-_
_6,191_
_Manchester Health Care Com_
_-_
_790_
_Covid grants_
_-_
_19,900_
_Other grants_
_-_
_3,967_
_Total_
_67,305_
_133,769_
**_Previous reporting_**
**_period_**|Balance at 1
July 2020
Income
£
£
Reaching Communities
51,751
181,830
Awards for All - Carers' Support
10,000
Trafford Housing Trust
-
17,923
Race Equality Foundation
-
17,320
Allen Lane Foundation
-
3,000
CAF Resillience Fund
-
30,205
We Love Manchester
-
3,338
The Utley Trust
-
9,988
Manchester Airport
-
2,000
Home Instead
-
750
GMMH NHS
7,245
-
Sport England
5,117
-
Manchester Health Care Com
790
-
Covid grants
18,276
-
Other grants
1,700
100
Total
84,879
276,454
_Balance at 1_
_July 2019_
_Income_
£
£
_Forever Manchester_
_-_
_800_
_Reaching Communities_
_60,815_
_83,328_
_One Manchester_
_1,490_
_-_
_Francis Winham Foundation_
_5,000_
_-_
_Allen Lane Foundation_
_-_
_3,000_
_GMMH NHS_
_-_
_9,323_
_Sport England_
_-_
_6,470_
_The Co-operative_
_-_
_6,191_
_Manchester Health Care Com_
_-_
_790_
_Covid grants_
_-_
_19,900_
_Other grants_
_-_
_3,967_
_Total_
_67,305_
_133,769_
**_Previous reporting_**
**_period_**|Expenditure
£
(113,852)
-
(17,923)
(17,320)
(3,000)
(30,205)
(550)
-
-
-
(7,245)
(1,042)
-
(18,276)
(225)|Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Balance at
30 June
2021
£
119,729
10,000
-
-
-
-
2,788
9,988
2,000
750
-
4,075
790
-
1,575|
|---|---|---|---|---|
||84,879
276,454|(209,638)|-|151,695|
|||_Expenditure_
£
_(800)_
_(92,392)_
_(1,490)_
_(5,000)_
_(3,000)_
_(2,078)_
_(1,353)_
_(6,191)_
_-_
_(1,624)_
_(2,267)_|_Transfers_
£
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_|_Balance at_
_30 June_
_2020_
£
_-_
_51,751_
_-_
_-_
_-_
_7,245_
_5,117_
_-_
_790_
_18,276_
_1,700_|
||_67,305_
_133,769_|_(116,195)_|_-_|_84,879_|
## **Name of**
Reaching Communities
## **Description, nature and purposes of the fund**
Partial funding for the whole organisation supporting all of its activities to the extent of about 60% of the total expenditure, with matched funding to be found from elsewhere.
One Manchester
Partial funding for the Together in Song group, a gospel choir for people living with dementia.
Francis Winham Foundation General purposes save not for salaries, administration or capital expenditure.
25
Together Dementia Support
Notes to the accounts for the year ended 30 June 2021 (continued)
GMMH NHS
Partial funding of three friendship and activity groups.
Sport England Transport and equipment costs to enable outdoor activities. Co-op Funding towards the costs of running the Carers’ Group. Covid grant Staffing and equipment costs associated with additional Covid19
Staffing and equipment costs associated with additional Covid19 related work.
Allen Lane Foundation
Funding towards the salary of the CEO.
## **20 Analysis of movement in unrestricted funds**
## **Current reporting period**
|General fund
**_Previous reporting_**
**_period_**
_General fund_|Balance at 1
July 2020
Income
£
£
39,066
60,039|Expenditure
£
(60,002)|Transfers
£
-|As at 30
June 2021
£
39,103|
|---|---|---|---|---|
||39,066
60,039|(60,002)|-|39,103|
||_Balance at_
_1 July 2019_
_Income_
£
£
_39,463_
_72,310_|_Expenditure_
£
_(72,707)_|_Transfers_
£
_-_|_As at 30_
_June 2020_
£
_39,066_|
||_39,463_
_72,310_|_(72,707)_|_-_|_39,066_|
## **Name of Description, nature and purposes of the fund**
General fund The free reserves after allowing for all designated funds
## **21 Analysis of net assets between funds**
|Tangible fixed assets
Net current assets/(liabilities)
Total|General
fund
£
19,610
19,493|Designated
funds
£
-
-|Restricted
funds
£
-
151,695|Total
£
19,610
171,188|
|---|---|---|---|---|
||39,103|-|151,695|190,798|
26